Civic Intelligence

Lighthouse for Christ Mission

990 • Fiscal year 2022 • EIN 95-3673932

Jan 01, 2022 to Dec 31, 2022 • Filed on Aug 07, 2023

PO Box 1858Paris, TX 75461

(903) 593-2157

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

17th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Liabilities / Revenue

17th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Net Margin

16th percentile

-17%

Higher net margin than 16% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Top Officer Pay

70th percentile

$103,524

Higher top officer pay than 70% of similar nonprofits.

Top officer pay equals 10.0% of source-year revenue.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Asset Growth

19th percentile

-10%

Faster asset growth than 19% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Revenue Growth

16th percentile

-25%

Faster revenue growth than 16% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Assets

Down

$1,580,474

Down $182,105 (-10%) from 2021

Net Assets

Down

$1,580,474

Down $173,124 (-9.9%) from 2021

Liabilities

Down

$0

Down $8,981 (-100%) from 2021

Revenue

Down

$1,036,849

Down $340,966 (-25%) from 2021

Expenses

Up

$1,209,973

Up $41,073 (+3.5%) from 2021

Net Income

Down

-$173,124

Down $382,039 (-183%) from 2021

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$2.0M$1.5M$1.0M$500K$0Assets 2011: $1,106,678Liabilities 2011: $7,530Net Assets 2011: $1,099,1482011Assets 2012: $1,205,190Liabilities 2012: $7,662Net Assets 2012: $1,197,5282012Assets 2013: $1,233,301Liabilities 2013: $7,648Net Assets 2013: $1,225,6532013Assets 2014: $1,255,872Liabilities 2014: $7,692Net Assets 2014: $1,248,1802014Assets 2015: $1,224,123Liabilities 2015: $8,277Net Assets 2015: $1,215,8462015Assets 2016: $1,190,159Liabilities 2016: $8,703Net Assets 2016: $1,181,4562016Assets 2017: $1,255,748Liabilities 2017: $3,728Net Assets 2017: $1,252,0202017Assets 2018: $1,183,321Liabilities 2018: $3,818Net Assets 2018: $1,179,5032018Assets 2019: $1,378,721Liabilities 2019: $3,791Net Assets 2019: $1,374,9302019Assets 2020: $1,549,220Liabilities 2020: $4,537Net Assets 2020: $1,544,6832020Assets 2021: $1,762,579Liabilities 2021: $8,981Net Assets 2021: $1,753,5982021Assets 2022: $1,580,474Liabilities 2022: $0Net Assets 2022: $1,580,4742022Assets 2023: $1,485,386Liabilities 2023: $0Net Assets 2023: $1,485,3862023Assets 2024: $1,833,815Liabilities 2024: $0Net Assets 2024: $1,833,8152024

Highlighted filing

2022

Assets$1,580,474
Liabilities$0
Net Assets$1,580,474

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$2.0M$1.5M$1.0M$500K$0-$500KRevenue 2011: $1,605,049Expenses 2011: $740,816Net Income 2011: $864,2332011Revenue 2012: $863,064Expenses 2012: $764,684Net Income 2012: $98,3802012Revenue 2013: $892,729Expenses 2013: $864,604Net Income 2013: $28,1252013Revenue 2014: $935,708Expenses 2014: $913,181Net Income 2014: $22,5272014Revenue 2015: $717,459Expenses 2015: $749,793Net Income 2015: -$32,3342015Revenue 2016: $1,012,059Expenses 2016: $1,046,449Net Income 2016: -$34,3902016Revenue 2017: $999,313Expenses 2017: $928,749Net Income 2017: $70,5642017Revenue 2018: $964,563Expenses 2018: $1,037,080Net Income 2018: -$72,5172018Revenue 2019: $1,427,565Expenses 2019: $1,232,138Net Income 2019: $195,4272019Revenue 2020: $1,121,467Expenses 2020: $951,714Net Income 2020: $169,7532020Revenue 2021: $1,377,815Expenses 2021: $1,168,900Net Income 2021: $208,9152021Revenue 2022: $1,036,849Expenses 2022: $1,209,973Net Income 2022: -$173,1242022Revenue 2023: $1,489,642Expenses 2023: $1,584,730Net Income 2023: -$95,0882023Revenue 2024: $1,618,294Expenses 2024: $1,269,865Net Income 2024: $348,4292024

Highlighted filing

2022

Revenue$1,036,849
Expenses$1,209,973
Net Income-$173,124
Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Aug 7, 2023
Return Version
2022v5.0
Gross Receipts
$1,036,849
Mission and Program Overview

Mission

To minister to peoples physical and spiritual needs

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments Other Securities$1,022,070$853,079▼ $168,991
Cash and Non-Interest-Bearing Accounts$738,317$723,069▼ $15,248
Land, Buildings, and Equipment, Net$984$2,550▲ $1,566
Accounts Receivable-$1,776-
Prepaid Expenses and Deferred Charges$1,208$0▼ $1,208
Savings and Temporary Cash Investments-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$1,762,579$1,580,474▼ $182,105
Other Assets Total-$0-
Liabilities
Accounts Payable and Accrued Expenses$8,981--
Total Liabilities$8,981$0▼ $8,981
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,257,268$1,043,379▼ $213,889
Net Assets With Donor Restrictions$496,330$537,095▲ $40,765
Total Net Assets Fund Balance$1,753,598$1,580,474▼ $173,124
Total Liabilities and Net Assets / Fund Balance$1,762,579$1,580,474▼ $182,105

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$2,550$1,406$3,956
Other Land Buildings-$637$637

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2022$1,022,070-▼ $152,678-$853,079
2021$56,793$883,038▲ $129,234-$1,022,070
2020$51,252-▲ $5,541-$56,793
2019$43,978-▲ $7,274-$51,252
2018$46,205-▼ $2,227-$43,978
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Josh GhristMission DirectorFT$103,524$103,524
Revenue and Support

Revenue Composition

Contributions and Grants
$1,181,501
Program Service Revenue
$0
Investment Income
$-144,652
Other Revenue
$0
All Other Contributions
$1,181,501
Change in Net Assets
$-173,124

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Other Non Cash Contri Table6$114,113Fair Market Value (FMV)
Other Non Cash Contri Table1$1,200Fair Market Value (FMV)
Total Noncash Contributions7$115,313-

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,036,849
Total Revenue per Audited Statements
$1,036,849
Total Revenue per Form 990
$1,036,849
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$605,320
Salaries, Compensation, and Employee Benefits$366,548
Other Expenses$238,105
Total Fundraising Expense$22,068
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Foreign Grants$605,320--$605,320
Other Salaries and Wages$204,603$15,018$15,018$234,639
Current Officers, Directors, Trustees, and Key Employees$103,524--$103,524
Travel$39,905$10,544-$50,449
Payroll Taxes$23,788$1,257$1,256$26,301
Fees for Services Accounting-$15,109-$15,109
Conferences and Meetings-$14,559-$14,559
All Other Expenses-$14,326-$14,326
Fees for Services Legal-$12,692-$12,692
Office Expenses-$6,715-$6,715
Other Expenses$77,978$9,830$5,273$5,273
Advertising-$2,668-$2,668
Insurance-$2,326-$2,326
Other Employee Benefits$1,042$521$521$2,084
Depreciation Depletion-$423-$423
Total Functional Expenses$1,056,160$131,745$22,068$1,209,973

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,209,973
Total Expenses per Audited Statements$1,209,973
Total Expenses per Form 990$1,209,973
International Activity

International Summary

Employees
1
Spending
$605,320

International Compliance

Foreign grant records maintained
Yes
Activity in boycott countries
No
Foreign corporation ownership
No
Foreign partnership interest
No
Interest in foreign trust
No
Passive foreign investment company interest
No
Transfers to foreign corporations
No

International Activities

RegionActivityServicesOfficesEmployeesSpending
KenyaSupport of HospitalProviding medical supplies, Doctors01$605,320
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
Yes
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11B

Reviewed by audit committee

Form 990, Part VI, Section B, Line 15A

Executive Committee and Board of Directors independently reviews and approves budgeted compensaton of all employees annually. Such approval is documented in minutes

Form 990, Part VI, Section C, Line 19

Available upon request and via website and another's website

Filing and Contact Details

Filer

Filer Name
Lighthouse for Christ Mission
EIN
95-3673932
Phone
9035932157
Address
PO Box 1858, Paris, TX 75461

Signing Officer

Name
Kurt Knapton
Title
President
Signed
2023-08-07
Discuss with paid preparer
Yes

Organization Details

Formed
1969
Legal Domicile
TX
Voting Board Members
14
Independent Board Members
14
Employees
4
Volunteers
30

Preparer

Firm
Acker & Company
Address
1614 Grande Blvd, Tyler, TX 75703
Preparer
Acker Company
Phone
9035924584
Supplemental Narrative

Additional Explanations

Form 990 Part III - Program Service Accomplishments

Program Service Accomplishments in 2022, Lighthouse for Christ Mission continued to successfully operate the following programs:Eye Care-Provide world-class eye care to the poor and blind babies, children, and adults of East Africa. Approximately 90% of patients receive free eye care treatment and surgeries. We are staffed with Kenyan National ophthalmologists and clinic technicians. In 2022, we treated 33,966 patients at our 2-acre eye center campus located in Mombasa; three satellite locations 1-3 hours from our main base; and rural and remote eye camps for underserved areas in East Coastal Kenya. We restore sight to the blind and thereby lift poor families who can then return to the trade to survive and children who can gain an education by starting or returning to school. Since expanding our eye care services to now include retina and glaucoma, our patient volume increased in 2022. We are now considered the major hub for complete eye care services in East Africa!Fellowship of Churches: Established to spread the Gospel and provide spiritual growth for Kenyan Nationals by planting local churches. What began in 1969 with one very small church on our Mombasa campus building roof, has now grown to 100 established and thriving local congregations. Local national pastors teach and lead their congregations.Bible Institute: Establish to train young men and women in the Bible, English courses, evangelism, and various trades to help them gain good employment to support their families. It is estimated unemployment in East Coastal Kenya is around 70%. In 2021, we also expanded our training facilities on our Mombasa campus from 20 students to now accommodate up to 40 in our 1-year program. Classes are held Monday through Friday with the students living in very nice on-campus dormitories. They return each weekend to their local communities to help their pastors. Many go on to pastor and establish new churches.Evangelism: A major contributor to our successful evangelism efforts is the use of internationally acclaimed Jesus Film in their local language. We use mobile solar powered AV units where we show a movie in remote bush communities. In 2022, 35,004 heard a clear gospel message with 2,783 coming to Christ.

Gift Policy

The Mission adopted a gift acceptance policy that requires the review of any non-standard contributions at their Spring 2013 board meeting.

STATEMENT PURSUANT TO REGULATION SEC. 1.368-3(A)

On July 15, 2022 (the Effective Date), the Corporation effected a reorganization for the sole purpose of changing its place of organization from California to Texas (the Reorganization). Light House for Christ Mission, a California nonprofit religious corporation (California LFCM), caused Lighthouse for Christ Mission, a Texas nonprofit corporation (Texas LFCM), to be formed on the Effective Date solely for the purpose of effecting the Reorganization. Texas LFCM had no members, assets or liability or tax attributes prior to the Reorganization. Immediately following the formation of Texas LFCM, California LFCM merged with and into Texas LFCM, with the separate corporate existence of California LFCM ceasing and Texas LFCM being the surviving corporation. As a result of the Reorganization, on the Effective Date, all of the property, rights, privileges and powers of California LFCM vested in Texas LFCM as the surviving Corporation and all assets, debts, liabilities and duties of California LFCM became the assets, debts, liabilities and duties of Texas LFCM as the surviving Corporation. The governing documents of Texas LFCM in effect on the Effective Date constitute the governing documents of the surviving Corporation and provide that its assets are irrevocably dedicated to charitable and religious purposes. The surviving Corporation continues to carry out the same purposes as California LFCM and will continue to use the Federal Employer Identification Number assigned to California LFCM. The surviving Corporation continues to have the same officers and directors as the California LFCM. There are no other parties to the Reorganization. Light House for Christ Mission, a California nonprofit religious corporation is the only acquired (transferring) corporation and Lighthouse for Christ Mission, a Texas nonprofit corporation is the only acquiring corporation. The Reorganization is intended to qualify as a reorganization within the meaning of Section 368(a)(1)(F) of the Internal Revenue Code of 1986, as amended and to comply with the requirements of IRS Revenue Procedure 2018-15.

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IRS990/Form990PartVIISectionAGrp/PersonNm3David Mike Breedlove
IRS990/Form990PartVIISectionAGrp/PersonNm4Leslie Gregory
IRS990/Form990PartVIISectionAGrp/PersonNm5Susan Hogan
IRS990/Form990PartVIISectionAGrp/PersonNm6Kurt Knapton
IRS990/Form990PartVIISectionAGrp/PersonNm7James R Ghiglia
IRS990/Form990PartVIISectionAGrp/PersonNm8Benjamin Mathew MD
IRS990/Form990PartVIISectionAGrp/PersonNm9Tom Nisbett PhD CFRE
IRS990/Form990PartVIISectionAGrp/PersonNm10Patricia Morris COE
IRS990/Form990PartVIISectionAGrp/PersonNm11Jeff Pennell MD
IRS990/Form990PartVIISectionAGrp/PersonNm12John Rothwell
IRS990/Form990PartVIISectionAGrp/PersonNm13Tracy Stringfield OD
IRS990/Form990PartVIISectionAGrp/PersonNm14Bradley D Strong MD
IRS990/Form990PartVIISectionAGrp/PersonNm15Robert D Wilcox MD
IRS990/Form990PartVIISectionAGrp/PersonNm16Tim Bray
IRS990/Form990PartVIISectionAGrp/PersonNm17Jimmy Brooks
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IRS990/Form990PartVIISectionAGrp/TitleTxt2Director
IRS990/Form990PartVIISectionAGrp/TitleTxt3Treasurer
IRS990/Form990PartVIISectionAGrp/TitleTxt4Director
IRS990/Form990PartVIISectionAGrp/TitleTxt5Director
IRS990/Form990PartVIISectionAGrp/TitleTxt6President
IRS990/Form990PartVIISectionAGrp/TitleTxt7Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt8Director
IRS990/Form990PartVIISectionAGrp/TitleTxt9Director
IRS990/Form990PartVIISectionAGrp/TitleTxt10Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt11Director
IRS990/Form990PartVIISectionAGrp/TitleTxt12Director
IRS990/Form990PartVIISectionAGrp/TitleTxt13Director
IRS990/Form990PartVIISectionAGrp/TitleTxt14Director
IRS990/Form990PartVIISectionAGrp/TitleTxt15Director
IRS990/Form990PartVIISectionAGrp/TitleTxt16Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt17Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt18Secretary
IRS990/Form990PartVIISectionAGrp/TitleTxt19President
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IRS990/FormationYr01969
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IRS990/FSAuditedInd0true
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
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IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
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IRS990/OfficeExpensesGrp/TotalAmt06715
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IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
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IRS990/OtherExpensesGrp/Desc0REIMBURSABLE COSTS
IRS990/OtherExpensesGrp/Desc1FREIGHT
IRS990/OtherExpensesGrp/Desc2BANK CHARGES
IRS990/OtherExpensesGrp/Desc3Printing and Publications
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IRS990/OtherExpensesGrp/ManagementAndGeneralAmt025757
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt19830
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IRS990/OtherExpensesGrp/TotalAmt29830
IRS990/OtherExpensesGrp/TotalAmt35273
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IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt015018
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IRS990/OtherSalariesAndWagesGrp/TotalAmt0234639
IRS990/OtherWebsiteInd0X
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IRS990/OwnWebsiteInd0X
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IRS990/PayrollTaxesGrp/ProgramServicesAmt023788
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IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
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IRS990/PYInvestmentIncomeAmt0129234
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IRS990/PYRevenuesLessExpensesAmt0208915
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IRS990/PYTotalExpensesAmt01168900
IRS990/PYTotalRevenueAmt01377815
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IRS990/ReconcilationRevenueExpnssAmt0-173124
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0true
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearAmt0179525
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus1YearAmt034730
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus2YearsAmt0100450
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus3YearsAmt053658
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus4YearsAmt0149855
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt0518218
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt01066188
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt01125021
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt01002430
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0937824

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.83$0.00$1.83$1.62$1.27$0.35
2023Detailed filing. Detailed filing data is available for this year.$1.49$0.00$1.49$1.49$1.58$0.10
2022Detailed filing. Detailed filing data is available for this year.$1.58$0.00$1.58$1.04$1.21$0.17
2021Detailed filing. Detailed filing data is available for this year.$1.76$0.01$1.75$1.38$1.17$0.21
2020Detailed filing. Detailed filing data is available for this year.$1.55$0.00$1.54$1.12$0.95$0.17
2019Detailed filing. Detailed filing data is available for this year.$1.38$0.00$1.37$1.43$1.23$0.20
2018Detailed filing. Detailed filing data is available for this year.$1.18$0.00$1.18$0.96$1.04$0.07
2017Detailed filing. Detailed filing data is available for this year.$1.26$0.00$1.25$1.00$0.93$0.07
2016Detailed filing. Detailed filing data is available for this year.$1.19$0.01$1.18$1.01$1.05$0.03
2015Detailed filing. Detailed filing data is available for this year.$1.22$0.01$1.22$0.72$0.75$0.03
2014Detailed filing. Detailed filing data is available for this year.$1.26$0.01$1.25$0.94$0.91$0.02
2013Detailed filing. Detailed filing data is available for this year.$1.23$0.01$1.23$0.89$0.86$0.03
2012Summary only. Only limited summary data is available for this year.$1.21$0.01$1.20$0.86$0.76$0.10
2011Summary only. Only limited summary data is available for this year.$1.11$0.01$1.10$1.61$0.74$0.86